Cost of fuel borne by service recipient could not be subjected to GST for GTA service

New Jai Hind transport Service Vs Union of India and others (Uttarakhand High Court) Conclusion: Cost of fuel borne by service recipient and this cost of this fuel could not be subjected to charge of GST by adding the value of free diesel in the transaction value of GTA service done by assessee. Hence, value of free fuel could not be added to value of taxable supply under Section 15(1) and Section 15(2)(b) of the CGST Act, 2017. Held: Assessee was a sole proprietor of M/s New Jai Hind Transport Service firm and was duly registered under the Uttarakhand Goods and Service Tax Act, 2017. The issu...